Ghana Revenue Authority (GRA)

The Ghana Revenue Authority (GRA) was established by an Act of Parliament, Act 2009 (Act 791) merging the three revenue agencies that is the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) Secretariat into a single Authority for the administration of taxes and customs duties in the country.

GRA has been established to:

  • Integrate Internal Revenue Service (IRS) and Value Added Tax Service (VATS) into domestic tax operations on functional lines.
  • Integrate the management of Domestic Tax and Customs
  • Modernise Domestic Tax and Customs operations through the review of processes and procedures with ICT as the backbone

The Customs Division is responsible for collection of Import Duty, Import VAT, Export Duty, Petroleum Tax, Import Excise and other taxes.

The Customs Division also ensure the protection of revenue by preventing smuggling. This is done by physically patrolling the borders and other strategic points, examination of goods, and search of premises, as well as documents relating to the goods. As a frontline institution at the country's borders, Customs Division also plays a key role in surmounting external aggression and maintains the territorial integrity of Ghana. Customs Division is part of the country’s security network.

In addition to these functions, Customs Division performs agency duties on behalf of other government organizations and Ministries by seeing to the enforcement of laws on import and export restrictions and prohibitions.

Fees and Charges

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S/N Process Name Fees Dollars Ghana Cedis
1 Sea Port /Airport Manifest Procedure Manifest Submission NIL
2 Sea Port /Airport Manifest Procedure Consolidator Authorization NIL
3 Sea Port /Airport Manifest Procedure Manifest amendment
4 Sea Port /Airport Manifest Procedure Restoration of seizure 100.00GHC
5 Sea Port /Airport Manifest Procedure Change of destination 100GHC
6 Sea Port /Airport Manifest Procedure Late submission of manifest 100GHC
7 Sea Port /Airport Manifest Procedure Late Submission of AWB 50GHC
8 Sea Port /Airport Manifest Procedure Change of consignee 50GHC
9 Sea Port /Airport Manifest Procedure Adding names/consignee 50GHC
10 Sea Port /Airport Manifest Procedure Change of description 50GHC
11 Sea Port /Airport Manifest Procedure Breakdown of MAWB to 100.00GHC
12 Sea Port /Airport Manifest Procedure Change of weight 30.00GHC
13 Sea Port /Airport Manifest Procedure Change of No. of Packages 30.00GHC
14 Sea Port /Airport Manifest Procedure Addition and subtraction of AWB 30.00GHC
15 Sea Port /Airport Manifest Procedure Cancellation of declaration 50.00GHC
16 Sea Port /Airport Manifest Procedure Certification of vehicle documents 100.00GHC
17 Sea Port /Airport Manifest Procedure Certification of other 30.00GHC
18 Sea Port /Airport Manifest Procedure Documents
19 Sea Port /Airport Manifest Procedure Late filling of PUBD 50.00GHC
20 Sea Port /Airport Manifest Procedure Extension of PUBD 50.00GHC
21 Sea Port /Airport Manifest Procedure PUBD extract 20.00GHC
22 Sea Port /Airport Manifest Procedure Temporary Importation
23 Sea Port /Airport Manifest Procedure Penalty for late extension 5GH per day
24 Sea Port /Airport Manifest Procedure Change of AWB 50.00GHC
25 Boarding Seat Clearance Boarding Seat Clearance/Ship clearance NIL
26 Boarding Seat Clearance Boarding seat clearance/Ship clearance NIL
27 Landing Seat Process Goods Tallying NIL
28 Landing Seat Process Pre-Entry Clearance NIL
29 Registration
30 Registration of Manufacturer New $100
31 Registration of Manufacturer Renewal $50
32 Registration of Manufacturer Expire penalty $50
33 Customs House Agent Licensing (Registration) Registration NIL
34 Customs House Agent Registration (Renewal)
35 Pre- Clearance process Agent Registration process NIL
36 Pre- Clearance process Issuance of CCVR 1% of C.I.F
37 Pre- Clearance process Issuance of CCVR 1% of C.I.F
38 Authorisation/Exemption Exemption NIL
39 Authorisation/Exemption Authorization to operate an oil depot NIL
40 Customs Lab Analysis
41 Customs Lab Analysis Alcohol for blending 30GHC per sample
42 Customs Lab Analysis Alcoholic beverages 30GHC per sample
43 Customs Lab Analysis Other goods 30GHC per sample
44 Clearance processes
45 Compliance NIL
46 Examination
47 Examination Physical Examination
48 Examination Processing fees
49 Examination Zero-Rated goods 1% of CIF
50 Examination Statutory exempted goods 1% of sample
51 Examination Exported-ex-warehousing 1% of CIF
52 Examination Goods
53 Examination Inspection fees 1% of CIF
54 Examination Network Charge(GCNet) 0.45% of FOB
55 Examination NHIL 2.5% of CIF
56 Ecowas Levy Ecowas Levy 0.5% of CIF
57 Eamination Ecowas Levy 0.5% of CIF
58 Examination EDAIF 0.5% of CIF
59 Examination Cassette Levy(Blank disc and tapes) 20% of CIF
60 Non-Intrusive/Scanning
61 Preventive NIL
62 Premises Examination 50% of tax liability
63 Vehicle Registration and Clearance Vehicle Clearance
64 Vehicle Registration and Clearance Approval for Vehicle Registration No Fee
65 Vehicle Registration and Clearance Temporary Vehicle Importation
66 Vehicle Registration and Clearance Saloon Car 50GHC for 90days
67 Vehicle Registration and Clearance Saloon Wagon 50GHC for 90days
68 Vehicle Registration and Clearance Trucks 90GHC for 90day
69 Vehicle Registration and Clearance overstay 5GHC per day
70 Bond
71 Parcel Post
72 Courier Seat
73 Head Load
74 Normal Cargo Process at Frontier (Land border)
75 Direct Export NIL
76 Parcel Post
77 Transit Clearance 1% of FOB
78 Transit and Escort
79 Transit and administrative fees through Ghana $200 per consignment
80 Escort fees(Vehicles) $65 per Escort
81 Escort fees(cargo) $65 per Escort
82 Transit Cargo Registration (Customs Transit Bond Fees) 0.25% of C.I.F
83 Transhipment 1% of duty payable
84 Warehouse Procedure
85 Bonded Warehouse Registration Category A: Initial GHC equivalent of $2000
86 Bonded Warehouse Registration Category A: Renewal GHC equivalent of US$600
87 Bonded Warehouse Registration Category B: Initial GHC equivalent of $1000
88 Bonded Warehouse Registration Category B: Renewal GHC equivalent of US$300
89 Importation of goods to the Warehouse
90 Ex-warehousing of Goods for Home Consumption 1% of CIF
91 Re-export from the Warehouse Processing fee of 1% of the FOB
92 State Warehousing Procedure NIL
93 Auction (Clearance process) NIL
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